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All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Akuntansi Krida Wacana Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Methosika: Jurnal Akuntansi dan Keuangan Methodist The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting International Journal of Environmental, Sustainability, and Social Science Mattawang: Jurnal Pengabdian Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Innovative: Journal Of Social Science Research Dirkantara Indonesia IIJSE
Titik Aryati
Universitas Trisakti
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Analisis Luas Pengungkapan Sosial dalam Laporan Tahunan Perusahaan Terhadap Reaksi Investor Aryati, Titik
Akuntansi Krida Wacana vol. 4 no. 3 September 2004
Publisher : Akuntansi Krida Wacana

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Abstract

Hubungan Antara Ukuran Perusahaan dengan Kecepatan Reaksi Pasar Atas Pengumuman Laba Aryati, Titik
Akuntansi Krida Wacana vol. 4 no. 1 Januari 2004
Publisher : Akuntansi Krida Wacana

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Analisis Faktor yang Mempengaruhi Tingkat Kesehatan Bank dengan Regresi Logit Aryati, Titik; Balafif, Shirin
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 8, No 2 (2007): The Winners Vol. 8 No. 2 2007
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v8i2.734

Abstract

The article aims to find the probability effects of bank’s health level using CAMEL ratio analysis. The statistic method used to test on the research hypothesis was logit regression. The dependent variable used in this research was bank’s health level and independent variables were CAMEL financial ratios consisting of CAR, NPL, ROA, ROE, LDR, and NIM. The report data were extracted from bank’s financial from financial report, which had been published and accumulated by Infobank research bureau with valuation, based on bank Indonesia policy. The sample consisted of 60 healthy banks and 14 unhealthy banks in 2005 and 2006. The empirical result of this research indicates that the Non Performing Loan is the significant variable affecting bank health level.
PENGARUH PEMANFAATAN TEKNOLOGI DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Aryati, Titik; Putritanti, Lidwina Ribka
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 3 (2016): Jurnal Riset Akuntansi dan Keuangan. Desember 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i3.4669

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Abstract. This research aims to analyze the impact of the utilization of technology and modernization of tax administration system on personal taxpayers compliance. Independent variables in this research are the modern tax administration system, government regulations that support the utilization of information technology, modernizing the organizational structure, modernizing the organizational strategy, improvement of human resources, good governance, and whistleblowing system, while the dependent variable is the compliance of personal taxpayers. This research uses primary data, by giving questionnaires to respondents by online to personal taxpayers and filled by 180 respondents. Sampling method in this research uses convenience sampling method. Data analysis using multiple linear regression analysis. Partially, the results of the analysis and hypothesis shows that variable the modern tax administration system, modernizing the organizational strategy, good governance and whistleblowing system has significant impact on personal taxpayer compliance, while others variables are: government regulations, modernizing the organizational structure, and also improvement of human resources  didn’t have impact on personal taxpayers compliance.Keywords: the utilization of technology; modernization of tax administration system; personal taxpayers compliance.Abstrak. Penelitian ini bertujuan untuk menganalisis dampak pemanfaatan teknologi dan modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak pribadi. Variabel independen dalam penelitian ini adalah sistem administrasi perpajakan modern, peraturan pemerintah yang mendukung pemanfaatan teknologi informasi, modernisasi struktur organisasi, modernisasi strategi organisasi, peningkatan sumber daya manusia, good governance, dan whistleblowing system, sedangkan variabel dependennya adalah kepatuhan wajib pajak pribadi.Penelitian ini menggunakan data primer, dengan memberikan kuesioner kepada responden secara online kepada Wajib Pajak orang pribadi dan diisi oleh 180 responden. Metode pengambilan sampel dalam penelitian ini menggunakan metode convenience sampling. Analisis data menggunakan analisis regresi linier berganda. Secara parsial, hasil analisis dan hipotesis menunjukkan bahwa variabel sistem administrasi perpajakan modern, modernisasi strategi organisasi, tata pemerintahan yang baik dan sistem whistleblowing berpengaruh signifikan terhadap kepatuhan wajib pajak pribadi, sedangkan variabel lainnya adalah: peraturan pemerintah, modernisasi struktur organisasi, dan Juga peningkatan sumber daya manusia tidak berdampak terhadap kepatuhan wajib pajak pribadi.Kata Kunci: Pemanfaatan teknolog;  modernisasi sistem administrasi perpajakan; Kepatuhan wajib pajak pribadi.
Analisis Pengaruh Diversifikasi Perusahaan terhadap Manajemen Laba Aryati, Titik; Walansendouw, Yoel Charisma
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1274.901 KB) | DOI: 10.14710/jaa.9.2.244-260

Abstract

The objective of this research is to examine the effect of corporate diversification on earningsmanagement. Corporate diversification is measured by Herfindahl Index, while earningsmanagement is measured by discretionary current accruals. This research used 53 firms listedin Indonesia Stock Exchange on 2008-2010. The hypotheses in this research are tested by usingmultiple regression analysis. The result of this research shows that corporate diversification doesnot give significant effect to earnings management.
PENGARUH TEKANAN STAKEHOLDER DAN KINERJA KEUANGAN TERHADAP KUALITAS SUSTAINABILITY REPORT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI3 Dipo Rizkika Alfaiz; Titik Aryati
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 2, No 2 (2019): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.197 KB) | DOI: 10.46880/jsika.v2i2.27

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh tekanan stakeholder dan kinerja keuangan terhadap kualitas sustainability report dengan komite audit sebagai variabel moderasi. Komponen tekanan stakeholder terdiri dari tekanan lingkungan, tekanan karyawan, tekanan konsumen, dan tekanan pemegang saham, sementara profitabilitas digunakan sebagai komponen kinerja keuangan. Penelitian ini menggunakan metode regresi linier berganda dengan jumlah sampel dari 105 sustainability report perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017 dan teknik pengambilan sampel dengan metode purposive sampling. Temuan hasil penelitian menunjukkan perusahaan yang mendapatkan tekanan dari karyawan dan konsumen memiliki kualitas sustainability reportyang lebih tinggi dari pada perusahaan lain. Tekanan pemegang saham yang dimoderasi oleh komite audit berpengaruh signifikan positif terhadap kualitas sustainability report.
Analisis Faktor yang Mempengaruhi Tingkat Kesehatan Bank dengan Regresi Logit Titik Aryati; Shirin Balafif
The Winners Vol. 8 No. 2 (2007): The Winners Vol. 8 No. 2 2007
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v8i2.734

Abstract

The article aims to find the probability effects of bank’s health level using CAMEL ratio analysis. The statistic method used to test on the research hypothesis was logit regression. The dependent variable used in this research was bank’s health level and independent variables were CAMEL financial ratios consisting of CAR, NPL, ROA, ROE, LDR, and NIM. The report data were extracted from bank’s financial from financial report, which had been published and accumulated by Infobank research bureau with valuation, based on bank Indonesia policy. The sample consisted of 60 healthy banks and 14 unhealthy banks in 2005 and 2006. The empirical result of this research indicates that the Non Performing Loan is the significant variable affecting bank health level.
Rasio Keuangan sebagai Prediktor Bank Bermasalah di Indonesia Titik Aryati; Hekinus Manao
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.74

Abstract

This research is aimed to examine the possible association between bank financial ratios derived from CAMEL concept and the failures of  a number of banks in Indonesia during the monetary crisis period. Seven independent variables were used in the analysis, i.e. capital adequacy ratio (CAR), return on risked assets (RORA),  net profit margin (NPM), return on assets (ROA), operating cost to operating revenue, net call-money liabilities to current assets, and loan to deposit ratio (LDR). Tests were undertaken using the univariate model approach and the multivariate discriminant analysis.The result shows five significant financial ratios to affect the probability of a bank to go for bankrupt in a five year horizon. The ratio are CAR, RORA, ROA, net call-money liabilities to current assets, and LDR. However, when testing the association one year prior to bank failure, this study reveals RORA, ROA, LDR, operating cost to operating revenue, and call-money liabilities to currents assets to be significant for bankruptcy prediction in banking industry in Indonesia.Meanwhile, the discriminant analysis includes only two bank financial ratios – RORA and LDR – in the model for predicting bank failures. The classification results based on these cut-off Z-score values were able to predict bank failures in Indonesia at the accuracy rates of 82 %, 69.1 %, 65.3% within 1, 2, and 3 year horizons respectively, a far better result compared to the naïve prediction.
Muatan Etika dalam Pengajaran Akuntansi Keuangan dan Dampaknya terhadap Persepsi Etika Mahasiswa: Studi Eksperimen Semu WIWIK UTAMI; TITIK ARYATI; FITRI INDRIAWATI
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.208

Abstract

This study investigates whether integrating ethical issues in financial accounting course will improve student's ethical perception. The collapse of Enron and the conviction of its accounting firm, Arthur Andersen, has raised a concerns about the role of accounting education in developing etichal and moral behavior among undergraduate accounting students. Students learn ethics and ethical profession usually either from auditing courses or from cases related to auditing. However, ethical issues are not always related to auditing. Ethical problems can occur at any stage during the preparation of financial statements. Using quasi experiment, a posttest-only control group design, we examine wheter loading ethical issues in financial accounting course influence student's ethical perception. In addition, we also test wether interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influences student's ethics perception. We find that integrating ethical issues in financial accounting course does not affect ethical perception. However, our test show that interaction between loading ethical issues in financial accounting course and student GPA significantly influences the student's. Considering the current climate of good governance, I argue that accounting educators can no longer postpone the integration of ethical issues in accounting curriculum.
PENGARUH RELEVANSI NILAI INFORMASI OTHER COMPREHENSIVE INCOME DAN NET INCOME TERHADAP RETURN SAHAM Titik Aryati; Natasya Nadia Wibowo
Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 1 (2017): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.695 KB) | DOI: 10.25105/mraai.v17i1.2038

Abstract

This research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, Growth, Debt to Total Assets, and Return on Assets. The sample used in this research are manufacturing companies which is listed in Indonesian Stock Exchange from 2011 to 2015. Obtained by 53 manufacturing companies the research sample. Data used in this research are secondary data obtained from the form of the annual audited financial statements derived from the Indonesia Stock Exchange (IDX) the period of 2011-2015 and the Indonesian Capital Market Directory (ICMD) in the period 2011-2015. The statistic method used to test on the research hypothesis is panel data analysis. The research results found that variables of the research model which are Other Comprehensive Income has a negative and significant effect on stock return, whereas Net Income has a positive and significant effect on stock return.
Co-Authors Aang Yulianto Aang Yulianto Adawiyah, Wiwik Robiatul Agatha, Hafizza Tasya Agung Priyanto Agung Priyanto Agus Salim AINI, Aisyah Qurratul Alfan, Inas Maritsa Aliya Husna Amalia, Fitri Prima Nur AMANDA, Febyanti Dwi Ananda, Revata Tri Andreas Stephanson Malau Apriliana Ardani Aviva Amalia Bagus Budi N, Y. Agus Celine Naomi Celine Naomi Christa Setyfhania, Pury David Riyanto de Gala, Brina Sitanggang Delfina, Cicely Dewi Anggraeni Dewi, Febriana Candra DEWI, Fitriyati Arlyta Dipo Rizkika Alfaiz Elyzabet Indrawati Marpaung Etty Murwaningsari Etty Murwaningsari Fauziah Asyhari Fitri Indriawati Florencia Agatha Susanti Giska Hawa Syahrani Harahap, Cicely Delfina Hekinus Manao Heni Swastika Hermanto Yaputra Hestiana, Neng Inas Maritsa Alfan Indah Fajaryani Intan Sandra Az Zahra Intan Wahyudi Intan Wahyudi Juniati Gunawan, Juniati Kurniawati Malau, Andreas Stephanson Melinda Malau Mochamad Hady Prayoga Nabila Kusumawardhani Setyawan Natasya Nadia Wibowo Norma Fitra Dana Suherman Norma Fitra Dana Suherman Nurhayati, Nimati Andini Nurul Khabibah Nurul Khabibah, Nurul Oktavianto Nugraha Pratama Omega Fransisca Gunawan Prakoso, Faisal Putritanti, Lidwina Ribka Riska Dila Riyanti, Yulia Eka Rony Hermawan Rony Hermawan Salsabila Dwi Nada Putri Saskia Azahra Fauziah Sekar Mayangsari Shafa Ashila Arnando Shafrani Dizar Shirin Balafif Shirin Balafif, Shirin Siti Mainah Supriadi, Adi Susanti, Florencia Agatha Swastika, Heni Wahyuni, Lidia Williem Williem Williem, Williem Wiwik Utami Wiyono, Slamet Yoel Charisma Walansendouw Yusran, Husna Leila Yvonne Augustine